SB484 HFA Sponaugle 4-4 #3
Amendment to “SB484 HFIN AM”
Delegate Sponaugle moves to amend the Amendment to “SB484 HFIN AM” on page on page 24, following line 501, by inserting the following new section:
“§11-21-12j. Additional modification reducing federal adjusted gross income for volunteer fire department and rescue squad members.
(a) In addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to other sections of this article, a $5,000 modification reducing federal adjusted gross income is authorized for an active or auxiliary member of a volunteer fire department or rescue squad if:
(1) The member has:
(A) Successfully completed the minimum training requirements of the West Virginia University fire service extension firefighter training, section one, or its equivalent, and other training required by the State Fire Commission; or
(B) Has received a certification as an emergency medical service personnel, under article four-c, chapter sixteen of this code;
(2) The volunteer fire department or rescue squad has provided workers' compensation coverage for the member during the year; and
(3) The member is on active status in the volunteer fire department as verified by the president and chief of the volunteer fire department or the president and captain of the volunteer rescue squad.
(b) The Tax Commissioner shall promulgate procedural rules providing the procedure a member of a volunteer fire department and rescue squad must use to establish that the member is qualified for the modification provided in this section.”
On page one, following the enacting clause, by striking out the enacting section and inserting in lieu thereof the following:
“That §11-15-3, 11-15-8, 11-15-8a and §11-15-9 of the Code of West Virginia, 1931, as amended, be amended and reenacted; that said code be amended by adding thereto a new section, designated §11-15-3d; that §11-15A-2 of said code be amended and reenacted; that §11-15A-2 of said code be amended and reenacted, and that said code be amended by adding thereto a new section, designated §11-21-12J, all to read as follows:”